9 months, 4 weeks ago

Allahabad High Court Monthly Digest: February 2024

Live Law

NOMINAL INDEX Nikita @ Najrana And Another vs. State Of Up And 3 Others 2024 LiveLaw 66 M/S Sahbhav Engineering Ltd. Ahmadabad Thru. And 2 Others 2024 LiveLaw 125 M/s Jaypee Infratech Limited V. M/s Ehbh Services Private Limited And Another 2024 LiveLaw 126 ORDERS/JUDGMENTS OF THE MONTH UP Anti-Conversion Law | Interfaith Marriage Not Valid Unless 'Pre' & 'Post Conversion Declaration' Formality U/S 8 & 9 Complied With: Allahabad HC Case title - Nikita @ Najrana And Another vs. State Of Up And 3 Others 2024 LiveLaw 66 Case citation: 2024 LiveLaw 66 The Allahabad High Court has held that no sanctity could be attached to an interfaith/inter-religious marriage which has been performed without the compliance of Sections 8 and 9 of the UP Prohibition of Unlawful Conversion of Religion Act 2021. Section 13 of the Act provides that “Notwithstanding anything to the contrary contained in this sub-section where goods purchased are resold or goods manufactured or processed by using or utilizing such where goods are sold, at the price which is lower than purchase price of such goods in case of resale; or cost price in case of manufacture, the amount of input tax credit shall be claimed and be allowed to the extent of tax payable on the sale value of goods or manufactured goods.” S107 CGST | Appellate Authority Does Not Have Power To Remand Case Back To Adjudication Authority: Allahabad High Court Case Title: M/S Kronos Solutions India Private Limited v. Union Of India And 4 Others Case citation: 2024 LiveLaw 78 The Allahabad High Court has held that the appellate authority exercising jurisdiction under Section 107 of the Central Goods and Service Tax Act, 2017 does not have the power to remand the case back to the adjudication authority. Justice Shekhar B. Saraf held that “mere technical error committed by the petitioner cannot result in imposition of such harsh penalty upon the petitioner.” Rule 108 CGST Rules | Self-Certified Copy Of Order Under Challenge Not Required For Appeals Filed Electronically: Allahabad High Court Case Title: Visible Alpha Solutions India Private Limited vs. Commissioner, CGST Appeals, Noida And Another 2024 LiveLaw 97 Case citation: 2024 LiveLaw 97 The Allahabad High Court has held that requirement of self-certified copy of order is not applicable to the appeals filed electronically under Section 107 of the Central Goods and Service Tax Act, 2017 read with Rule 108 of the Central Goods and Services Tax Rules, 2017. Urgency Clause U/S 17 Of Land Acquisition Act 1894 For Taking Possession Of Property Not Violative Of Article 300A: Allahabad High Court Case Title: Deepak Sharma v. State Of Up And 2 Others 2024 LiveLaw 116 Case Citation: 2024 LiveLaw 116 The Allahabad High Court has held that taking possession of property pursuant to proceedings under Section 17 of the Land Acquisition Act, 1894 is not violative of Article 300-A of the Constitution of India.